Bulluck Corporation makes a product with the following standard costs: Standard Quantity or Hours 3.80 grams 0.50 hours 0.50 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 1.30 per gram $14.00 per hour $ 2.30 per hour The company reported the following results concerning this product in July. Actual output Raw materials used in production Actual direct labor-hours Purchases of raw materials Actual price of raw materials purchased Actual direct labor rate Actual variable overhead rate 3,300 units 11,670 grams 1,380 hours 12,400 grams $ 1.50 per gram $ 11.70 per hour 2.40 per hour $ The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The variable overhead efficiency variance for July is